Business Occupational Tax

Applying for Business Occupational Tax

This is to inform you of changes in state law that affects businesses in the City of Douglas and the procedure for new licenses.

Georgia Law, O.C.G.A. § 50-36-1, requires any applicant for public benefits, such as a new Business Occupational Tax Certificate, to execute a signed and sworn affidavit verifying the applicant's lawful presence in the United States. Occupational Tax Certificate (Business License) must include a signed and notarized affidavit. The affidavit is with the application. It must be signed and notarized and included with your completed application. Also, at least one secure and verifiable document, as required by O.C.G.A. § 50-36-1 (e) (1), must be included with the affidavit. A list of secure and verifiable documents (PDF) for the purposes of this affidavit is available at this link. The following are also acceptable secure and verifiable documents: valid driver's license issued by any state or any United States territory, a United States Permanent Resident Card or a U.S. Passport.

Renewal of your Occupational Tax Certificate

If you are a U.S. citizen, you are not required to complete the S.A.V.E. Affidavit form. You are required to submit the E-Verify Affidavit form. These forms are available to be downloaded.

If you are not a U.S. citizen, you must complete the S.A.V.E. Affidavit and the E-Verify Affidavit. The affidavits forms are available to be downloaded. The applicant must provide the City with a document issued to him/her by the Department of Homeland Security as evidence of lawful presence in the United States. These documents include but are not limited to an Arrival/Departure Record (Form I-94), Permanent Resident Card (Form I-551) or Employment Authorization Document (Form I-766). O.C.G.A. § 50-36-1(f) provides that for any applicant who has executed an affidavit that he or she is an alien lawfully present in the United States, eligibility for public benefits shall be made through Systematic Alien Verification Entitlement (SAVE) Program and until such eligibility verification is made, the affidavit may be presumed to be proof of lawful presence for purposes of the Georgia Security and Immigration Compliance Act (GSICA). Any application for a renewal of a Business Occupational Tax Certificate or a new Business Occupational Tax Certificate that does not include the signed, notarized affidavit(s) and at least one secure and verifiable document will not be processed.